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HQ 968248




August 31, 2006

CLA-2 RR:CTF:TCM 968248 KSH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6209.20.5045, 6111.20.6030, 6209.20.5035

Mr. Brian Kennedy
Ms. Judy Rodriguez
Robar, Inc.
131 West 33rd Steet
New York, NY 10001

RE: Classification of two three-piece infants’ sets packaged together

Dear Mr. Kennedy and Ms. Rodriguez:

This is in reply to your letter dated May 17, 2006, in which you requested a ruling regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of two three-piece infants’ sets packaged together and marketed as “two-fers.” Your request for classification was forwarded to Customs and Border Protection (CBP) Headquarters and upon review by the Office of Regulations and Rulings, the subject merchandise is classified in headings 6209 and 6111, HTSUSA, for the reasons set forth below.

The sample submitted to this office for examination was considered in conjunction with your request.

FACTS:

The merchandise at issue is comprised of two styles of infants’ sets that are imported and sold together at retail. The retail display physically separates the two sets. However, their shared fabrics allow the sets to be mixed and matched. The sets are sized 0/3 to 24 months.

The first set consists of a woven cotton gingham camp shirt, woven cotton chambray capri pants and a pair of knit socks that are 95% cotton, 3% nylon and 2% spandex. The second set consists of a cotton knit creeper, a woven cotton skort and a woven cotton chambray and gingham hat.

ISSUE:

Whether the infants’ sets are classified individually pursuant to Note 13 to Section XI, HTSUSA, or as sets pursuant to Additional U.S. Note 1 to Chapter 61 and 62, HTSUSA.

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protections’ (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Note 13 to Section XI, HTSUSA, requires textile garments of different headings be separately classified in their own headings even if put up in sets for retail sale unless the context otherwise requires. For purposes of Note 13, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211.

The knit cotton creeper is classified in heading 6111, HTSUSA, and the cotton woven skort is classified in heading 6209, HTSUSA. As the cotton knit creeper and woven cotton skort are classified in different headings, Note 13 to Section XI, HTSUSA, requires that each be classified in its own heading even though they are put up in sets for retail sale. The hat must also be separately classified in heading 6505, HTSUSA.

The woven cotton shirt and pant are classified under the same subheading, 6209.20, HTSUSA, which provides for babies’ garments and clothing accessories of cotton. The knit cotton socks are classified in heading 6111, HTSUSA.

By application of GRI 1, the woven cotton shirt and pant at issue are classified under subheading 6209.20.50, HTSUSA, which provides for “Babies' garments and clothing accessories: Of cotton: Other: Other.”

The shirt and pant are potentially classifiable under subheading 6209.20.5035, HTSUSA, which provides for “Babies' garments and clothing accessories: Of cotton: Other: Other, Sets” or subheading 6209.20.5045, HTSUSA, which provides for “Babies' garments and clothing accessories: Of cotton: Other: Other, Other: Imported as parts of sets.” Additional U.S. Note 1 to Chapter 62, HTSUSA, states:

For the purpose of heading 6209, the term "sets" means two or more different garments of headings 6111, 6209 or 6505 imported together, of corresponding sizes and intended to be worn together by the same person.

The woven cotton shirt and pant meet the terms of Additional U.S. Note 1 to Chapter 62, HTSUSA, as a “set.” Thus, the shirt and pants are classifiable in the same subheading, 6209.20.5035, HTSUSA, which provides for “Babies' garments and clothing accessories: Of cotton: Other: Other, Sets.”

CBP believes that the shirt, pants, and socks are a set put up for retail sale within the requirements set forth in Explanatory Note (X) for General Rule of Interpretation (GRI) 3.

GRI 3(b) directs that the goods put up in the set are to be classified as if they consisted of the component which gives the set its essential character. CBP believes that the shirt and pants equally contribute to the essential character of the set. The socks are accessories to the outfit. Since the shirt and pants are classifiable in the same subheading, 6209.20.5035, HTSUSA, which provides for “Babies' garments and clothing accessories: Of cotton: Other: Other, Sets”, it is not necessary to choose one over the other in determining the essential character for classification purposes.

Accordingly, the shirt, pants and socks are classified in subheading 6209.20.5035, HTSUSA, which provides for “Babies' garments and clothing accessories: Of cotton: Other: Other, Sets.”

HOLDING:

The skort is provided for in subheading 6209.20.5045, HTSUSA, which provides for “Babies' garments and clothing accessories: Of cotton: Other: Other, Other: Imported as parts of sets.” The general column one rate of duty is 9.3% ad valorem. The shirt, pants and socks are provided for in subheading 6209.20.5035, HTSUSA, which provides for “Babies' garments and clothing accessories: Of cotton: Other: Other, Sets.” The general column one rate of duty is 9.3% ad valorem. The creeper is classified in subheading 6111.20.6030, HTSUSA, which provides for “Babies' garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other, Other: Imported as parts of sets.” The general column one rate of duty is 8.1% ad valorem. The hat is classified in subheading 6505.90.2590, HTSUSA, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of cotton, flax or both: Not knitted: Other, Other. The general column one rate of duty is 7.5% ad valorem.

Merchandise classified in subheadings 6111.20.6030, 6209.20.5035 and 6209.20.5045, HTSUSA, falls within textile category 239. Merchandise classified in subheading 6505.90.2590, HTSUSA, falls within textile category 859. With the exception of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent negotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas," which is available on our web cite at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web cite of the Office of Textiles and Apparel of the Department of Commerce at http://otexa.ita.doc.gov.

Sincerely,

Gail A. Hamill, Chief
Tariff Classification and Marking Branch

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